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Closing Entries The adjusted trial balance prepared as of December 31, for Phyllis Howell & Company, Consultant, contains the following revenue and expense accounts: Debit Credit l$91,000 $20,800l 52,000! 6,000 l Service Fees Earned Rent Expense Salaries Expense Supplies Expense Depreciation Expense Retained Earnings Dividends l 72,000 10,000 ] Preparejournal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account? General Journal Date Description Debit Credit $ 0 $ 0 V ' O 0 To close the revenue account. l l l l Dec.31 l c l o o ' Rent Expense ' 0 0 ' Salaries Expense ' 0 0 ' Supplies Expense ' 0 0 l c l 0 0 'To close the expense accounts. ' Dec.31 l l 1' l i o Preparejournal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account? Generaljournal Date Description Debit Credit Dec.31 $ 0 $ 0 0 0 To close the revenue account. Dec.31 0 0 Rent Expense 0 0 Salaries Expense 0 0 Supplies Expense 0 0 0 0 To close the expense accounts. Dec.31 6 0 0 6 0 0 To close dividends account. Balance in Retained Earnings at December 31 $ 0 Please answer all parts ofthe